Rebate/exemption of Swatchh Bharat Cess.

[Narendra Soni]

Dear Experts,

Please suggest,

1 - exe mption of service tax on transport of export goods by road (GTA) is available to exporter under Notification No.31/2012-ST dated 20.06.2012, Is this exemption is also applicable for SBC (Swachh Bharat Cess).

2. Rebate of service tax paid on services used for export of goods is available to exporter under Notification No.41/2012-ST dated 29.06.2012, Can we also claim rebate of SBC (Swachh Bharat Cess).

Please suggest.

Thanks N Regards

AI Summary

Clarification on Swachh Bharat Cess Exemptions for Export Service Tax; No SBC Rebates Available per Notification 41/2012-ST. An individual inquired about the applicability of Swachh Bharat Cess (SBC) exemptions and rebates for service tax on the transport of export goods. They referenced specific notifications, seeking clarity on whether SBC exemptions apply similarly to service tax exemptions. An expert clarified that SBC is not applicable to services exempt from service tax under Notification No. 31/2012-ST, but no exemption or rebate for SBC is available under Notification No. 41/2012-ST. Another participant asked about claiming refunds for SBC and KKC under a new notification. The discussion involved multiple experts agreeing on the interpretation of the notifications.